https://www.taxtmi.com/caselaws?id=352077 The tribunal allowed the appeals of the assessee for both assessment years 2005-06 and 2006-07, deleting the additions made by the AO under section 153A in the absence of incriminating material found during the search conducted on 19.01.2009. The tribunal emphasized that no additions can be made under section 153A without any incriminating material, as per the judgments in CIT Vs Kabul Chawla and Pr. CIT Vs Meeta Gutgutia. en-us Tue, 22 Aug 2017 00:00:00 +0530 Thu, 07 Dec 2017 08:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352077 The tribunal allowed the appeals of the assessee for both assessment years 2005-06 and 2006-07, deleting the additions made by the AO under section 153A in the absence of incriminating material found during the search conducted on 19.01.2009. The tribunal emphasized that no additions can be made under section 153A without any incriminating material, as per the judgments in CIT Vs Kabul Chawla and Pr. CIT Vs Meeta Gutgutia. Case-Laws Income Tax Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352077